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NY R04812




September 14, 2006

CLA-2-95:RR:E:NC:SP:225 R04812

CATEGORY: CLASSIFICATION

TARIFF NO. 9505.10.1000; 7013.99.5000

Mr. Troy D. Crago
Atico International, USA
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of Christmas decorations from China.

Dear Mr. Crago:

In your letter dated September 1, 2006, you requested a classification ruling.

You have submitted illustrations depicting four handpainted Christmas tea light candle holders that are identified as assortment number A072MA00815. The Christmas tea light candle holders are composed of 100 percent glass. They measure approximately 3.23” by 2” by 3.25” in height. The four assorted glass designs are (a) Santa Claus, (b) Reindeer, (c) a Polar Bear in red hat and (d) a Penquin in a green hat. A tea light candle (not included) is placed in a holder located behind the handpainted glass decoration. When lit, the candle illuminates the glass, thereby enhancing its decorative effect on the front. Your letter of inquiry states that these tea light candle holders are intended to be sold by retail store clients to their customers exclusively during the Christmas holiday season. The decorative articles, not the tea light candle holder in back of the product, imparts the essential character of this product. Although called candle holders, these are not functional articles.

The Polar Bear and the Penquin are not considered to be symbols of Christmas. Therefore, they will be classified in Chapter 70 as articles of glass. You state in your correspondence that the value of these articles are over thirty cents but not over three dollars each.

The applicable subheading for all of the above mentioned glass Christmas tea light candle holders (excluding the Polar Bear and the Penquin) will be 9505.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of glass. The rate of duty will be free.

The applicable subheading for the glass Polar Bear and the Penquin tea light candle holders will be 7013.99.5000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): other glassware: other: other: other: valued over thirty cents but not over three dollars each. The rate of duty will be 30 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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